TMI Blog2013 (12) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... - The Revenue should not have filed the instant appeal before the Tribunal - Following CIT v. Delhi Race Club Ltd [2011 (3) TMI 1488 - High Court of Delhi] - the instructions issued in the Circulars by CBDT are applicable for pending cases also - Decided against Revenue. - ITA No. 525/JU/2013 - - - Dated:- 5-12-2013 - Shri Hari Om Maratha And Shri N. K. Saini,JJ. For the Petitioner : Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any income-tax authority under the provisions of this Chapter. (2) Where, in pursuance of the orders, instructions or directions issued under sub- section (1), an income-tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions or directions issued under sub-section (1) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case. (5) Every order, instruction or direction which has been issued by the Board fixing monetary limits for filing an appeal or application for reference shall be deemed to have been issued under sub-section (1) and the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the instant appeal before the Tribunal. While taking such a view, we are fortified by the following decisions of Hon'ble Punjab Haryana High Court :- 1. CIT v Oscar Laboratories P. Ltd (2010) 324 ITR 115 (P H) 2. CIT v Abinash Gupta (2010) 327 ITR 619 (P H) 3. CIT v Varindera Construction Co. (2011) 331 ITR 449 (P H)(FB) 7. Similarly the Hon'ble Delhi High Court in the case of CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
